On 5 August 2016, the South African Revenue Service (SARS) further reduced the import tariff on beet and cane sugar (HS 1701.12, 1701.13, 1701.14 and 1701.91) from Rand 239.5/kg (approx. USD 0.16 per kg) to 144.33c/kg (approx. USD 0.11 per kg).The SARS uses a variable tariff formula in order to adjust the import duty to a dollar-based reference price (DBRP). The DBRP represents the lowest duty-free price an importer pays in order to import goods the Southern African Customs Union (SACU). In case the price dips below the DBRP, a duty is levied.16 September 2016, the import tariff was further reduced to Rand 31.89c/kg (approx. USD 0.02 per kg), see related measure.